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Anti-abuse consultation

Very topically, in view of the media focus on tax avoidance, HMRC has published a consultation document on a new general anti-abuse rule aimed at exactly that.  The plan is for the new law to take effect in 2013.  It will apply to income tax, corporation tax, national insurance and Stamp Duty Land Tax and, possibly, inheritance tax.

The new general anti-abuse rule is aimed at abusive tax avoidance on the basis that such a law will deter artificial tax avoidance schemes.



Date: 13th July, 2012
Author: Cathy Corns


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